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Home > Ethics > Ethics Standards for Colorado CPAs
Prerequisite
None
Knowledge Level
Basic
Copyright 2013

Publication Date
September, 2013
Ethics Standards for Colorado CPAs
Introduction Organization Learning Objectives Author Bios
Title: Ethics Standards for Colorado CPAs
Prerequisite: None
Advance Preparation: None
Knowledge Level: Basic
Subject Matter Area: Behavioral Ethics, Regulatory Ethics
Date of Publication: September 2013
Copyright © 2013 by Thomson Reuters/Tax & Accounting. All rights reserved.
Recommended CPE Credits:  
     Textbook w/Video Online: 4 QAS/Registry (based on 50-minute hour)
     Textbook Only & Online: 4 QAS/Registry (based on 50-minute hour)
Expiration Date: One year from date of receipt to complete program and submit quizzer to obtain credit
Passing Grade for Quizzer: 70 percent or higher


With the number of negative, but high-profile cases gaining attention in recent years, it is imperative that practitioners be well-versed and clear as to their ethical responsibilities to the public that they serve. This program opens with a discussion of CPA responsibilities to the public, and the corporate failures resulting from a lack of ethical tone at the top. The course continues with a look at the various rules and requirements that CPAs need to be in compliance with, including the requirements of the Colorado State Board of Accountancy and the AICPA Principles and Rules of Conduct. We close the program with a discussion of the AICPA Statements on Standards for Tax Services and the PCAOB Independence rules.

Use of Materials

DVD
The user should begin by watching the DVD segment, if any, for the chapter before reading the text. The user may wish to make notes of the most important concepts and any terms that are new. Next, the user should review the learning objectives at the beginning of the chapter and read the chapter. The user should work through each of the examples. It may be helpful to highlight important material and/or to make additional notes. Next, the user should complete the study questions at the end of the chapter and review the answers. If the user answers a study question incorrectly, s/he should review the section of the text that is indicated at the end of the explanation to the study question to assure comprehension of the material. The user should review the learning objectives once more to consider achievement of the objectives. After the user has finished watching the DVD and reading the text and working through the study questions, s/he may wish to review her/his notes and any sections of the text or DVD that were difficult. When the user is ready, s/he should complete the quizzer. Reviewing notes periodically will increase retention of the material.

Online
The user should begin by watching the streamed video segment, if any, or listening to the streamed audio segment, if any, for the chapter before reading the text. The user may wish to make notes of the most important concepts and any terms that are new. Next, the user should review the learning objectives at the beginning of the chapter and read the chapter. The user should work through each of the examples. After the user has studied each chapter, s/he should click on the link at the left to complete the interactive study questions. If the user answers a study question incorrectly, s/he should review the section of the text that is indicated at the end of the explanation to the study question to assure comprehension of the material. The user should review the learning objectives once more to consider achievement of the objectives. After the user has finished watching the streamed video, if any, or listening to the streamed audio, if any, and reading the text and working through the study questions, s/he may wish to review her/his notes and any sections of the text or video/audio, if any, that were difficult. When the user is ready, s/he should click on the link to the left to complete the quizzer. The user's CPE certificate will be provided immediately upon successful completion of the quizzer.



This program is divided into six (6) chapters, a glossary, and an appendix.

Chapter 1 discusses CPA responsibilities to the public and the different corporate failures that resulted from a lack of ethical tone at the top.

Chapter 2 reviews the Colorado BOA policy statements and revised statutes.

Chapter 3 examines the education, experience, and certification requirements for CPAs in Colorado.

Chapter 4 takes a look at the CPE and peer review requirements for CPAs in Colorado.

Chapter 5 explains the AICPA Principles of Professional Conduct.

Chapter 6 reviews the AICPA Statements on Standards for Tax Services and the PCOAB Independence rules.

The Glossary defines frequently used key terms.

The Appendix contains a bibliography.


Helpful Guidance

Throughout this program, the user will find explanations and discussions regarding some of the issues that often face practitioners. In order to enhance the user's comprehension of the material and highlight important practical considerations, this program includes the following designations:

A Bisk CPEasy alert is intended to warn the practitioner of a particular situation that may require action or other consideration by the client or the practitioner on behalf of the client.

A Bisk CPEasy plan offers a strategy/discussion point when a practitioner is faced with a particular issue or situation.

A Bisk CPEasy point presents analysis or commentary that attempts to explain or clarify authoritative guidance.



Upon successful completion of this program, the user should be able to:

  • Discuss how and why regulation of accounting has changed over time and the role of the Public Company Accounting Oversight Board

  • Describe what is meant by the public interest obligation of accountants and auditors

  • Determine what is required by the integrity and objectivity standards

  • Discuss how the Principles of the AICPA Code of Professional Conduct provide guidance in the performance of professional responsibilities

  • Describe what it means to have an ethical dilemma in accounting and how to deal with such issues in an ethical manner

  • Identify the policy statements of the Colorado Board of Accountancy

  • Identify restrictions on the use of the title or designation "certified public accountant" or abbreviation "C.P.A."

  • Explain the requirements to renew certificates and to register partnerships, professional corporations, and limited liability companies

  • Describe the organization of the Colorado BOA, HS administrative function, and meeting procedures

  • Explain the requirements for applicant certification in Colorado

  • Discuss the requirements for certificate holders, including CPE, status, and discipline

  • Discuss the requirements for continuing professional education set forth by the Colorado Board of Accountancy

  • Explain the requirements and exemption rules for peer review

  • Discuss the process for Board petition for declaratory orders

  • Explain the rights of Colorado practice privilege and mobility

  • Discuss the requirements for firm registration in this state

  • Discuss the risk-based approach to analyzing independence matters using the conceptual framework

  • Identify relationships that violate the independence rules under the AICPA Code

  • Explain the importance of maintaining integrity and objectivity while performing professional duties

  • Identify a CPA's ethical responsibilities when rendering an opinion on the client's financial statements

  • Develop an understanding of the ethical obligations of a CPA to a client when using a third-party service provider

  • Determine when client-provided records and other supporting information should be turned over to the client

  • Recognize the importance of other ethical responsibilities including permissible advertising and solicitation practices, the acceptance of commissions, contingent fees, and referral fees

  • Explain the "realistic possibility of success" standard for return positions

  • Describe the standards for issuing an opinion to reflect the results of tax planning services

  • Discuss when the provision of tax services impairs auditor independence under PCAOB rules

  • Explain when the provision of services related to marketing, planning, or opining on tax transactions violates independence standards

  • Discuss when audit committee pre-approval is required before providing professional services to an audit client


Steven M. Mintz, PhD, is a professor at California Polytechnic State University in San Luis Obispo, CA. His expertise is in ethics and he teaches a course in accounting ethics at Cal Poly. Dr. Mintz is the holder of a PhD in Accounting and International Business from George Washington University, an MBA in Management Sciences from Syracuse University, and a BS in Accounting from Long Island University. He was certified in New York State but no longer practices as a licensed CPA. Dr. Mintz writes a popular ethics blog under the name, Ethics Sage. The website is: http://www.ethicssage.com. He has been interviewed by publications such as The New York Times because of his expertise in ethics. He has published about 30 papers in business and accounting ethics and made dozens of presentations on ethics topics to academic and professional groups. His textbook, co-authored with Roselyn Morris, Ethical Obligations and Decision-Making in Accounting: Text and Cases (3rd edition), was published by McGraw-Hill Irwin in 2014. The book is used in about 40 colleges and universities in the U.S. and internationally. Dr. Mintz edited the Advances in Business Ethics Research series "Accounting for the Public Interest: Perspectives on Accountability, Professionalism and Role in Society." Dr. Mintz serves on the Ethics Curriculum Committee of the California Board of Accountancy that is charged with identifying 10-units of ethics education to be part of the state's 150-hour educational requirement. (Author/Speaker)



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Qty. FormatCreditsProduct # Unit Price Ext Price
3275 Online4ONL5914 $79.00
3273 TextBooks4CPE5912B $79.00
3277 Video DVD4CPE5911DQ $99.00
 
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